Crawford corporation incurred the following transactions.
1. Purchased raw materials on account of $54,900.
2. Raw Materials of $42,500 were requisitioned to the factory, An analysis of the materials requisition slips indicated that $8,400 was classified as an individual.
3. labor costs incurred were $67,100, of which $50,800 pertained to factory wages payable and $16,300 pertained to employer payroll taxes.
4. Time tickets indicated that $54,300 was direct labor and $12,800 was indirect labor.
5. Manufacturing overhead costs incurred on account were $84,300.
6. Depreciation on the company's office building was $8,600.
7, Manufacturing overhead was applied at the rate of 150% of direct labor cost.
8. Goods costing $90,400 were completed and transferred to finished goods.
9. Finished goods costing $82,300 to manufacture were sold on account for $112,700.
Journalize the transactions. (credit account titles are automatically indented when the amount is entered. Do not indent manually.)